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Esquire Incorporated uses the LIFO method to report its inventory. Inventory at the beginning of the year was $884,000 ( 34,000 units at $26 each). During the year, 108,000 units were purchased, all at the same price of $33 per unit. 114,000 units were sold during the year. Calculate ending inventory and cost of goods sold at the end of the year based on a periodic inventory system